Government Finance Review

Browse past and current articles from this publication.

The City of Henderson: putting it all together with STARS.([PM.sup.2] Connections: PERFORMANCE MEASUREMENT & MANAGEMENT)
After nine years of working to align all levels of the organization through a comprehensive performance management process, the City of Henderson, Nevada, is putting the last piece into place--a sys . . .

Coaching your team to effective leadership.(Management & Careers)
"If your actions inspire others to dream more, learn more, do more, and become more, you are a leader." --John Quincy Adams Developing leadership is not an easy task. And before one can help oth . . .

Sharing city sales tax revenues with local school districts: facing financial challenges, three cities in Illinois turned to cit
Good schools are an important component of a strong community. Therefore, it is in the best interest of both city government officials and school district officials for the local school district to . . .

Looking back on 2008 and anticipating the challenges of 2009.(Federal Focus)
Congress dedicated most of its time and energy in 2008 to the growing economic crisis gripping the country. Congressional hearings and legislative activity on the failures of the capital markets and . . .

Interim guidance from GAO on 'significant deficiencies' and 'material weaknesses': The GAO offers interim guidance on how the re
For more than a decade, independent auditors and their clients used the terms material weakness and reportable condition to describe the deficiencies uncovered in the course of a financial statement . . .

Making the move from performance measurement to performance management.(The Bookshelf)
Leading Performance Management in Local Government Edited by David N. Ammons ICMA Press 2008, 198 pages, $59 [ILLUSTRATION OMITTED] Governments of all sizes have begun using performance meas . . .

Calendar.(Calendar)
[gfoa events] March Chicago, Illinois 3-6 Budget Analyst Training Academy Reno, Nevada 9 Accounting for Capital Assets 9 Accounting and Reporting for Enterprise Funds 9 Cost . . .

What does your CIO really need to know?(Commentary)
Chief information officers are responsible for information technology, so that's what they need to know, right? Well, yes, partly. They need to understand technology enough to decide on infrastruc . . .

Leadership makes a difference.(from the editor)
Leadership can be difficult to define, but everyone knows when it's needed. As the economy worsens and balancing the budget becomes increasingly difficult, government finance officers are being aske . . .

City of Vancouver, B.C., a top 100 employer and leader in green initiatives.(News & Numbers)
The City of Vancouver was chosen as one of Canada's Top 100 employers by a publisher of employment guides and job-hunting periodicals. The list recognizes employers that offer outstanding work envir . . .

Local government pension plans as well funded as state plans.(News & Numbers)
Pension plans administered by local governments have funding strategies that are as good as or better than those of state plans, according The Funding Status of Locally Administered Pension Plans, t . . .

The role of leadership in building high performing, sustainable organizations.(Cover story)
[ILLUSTRATION OMITTED] Despite the current economic situation, all is not doom and gloom for public-sector managers. There is an alternative to slashing services, laying off employees, and raising . . .

Leading the way to fiscal health.
[ILLUSTRATION OMITTED] Those who choose a management career in government finance find themselves in the unenviable position of being the visible public steward over monies entrusted to their orga . . .

Maricopa County's employee health-care initiative.
[ILLUSTRATION OMITTED] A major concern for finance officers is how to significantly and continuously reduce the organizations medical expenditures and simultaneously increase employees' satisfacti . . .

Public stewardship: building a long-term funding policy for infrastructure maintenance.
[ILLUSTRATION OMITTED] The City of Denver's Public Stewardship for a City Beautiful initiative was one of the Government Finance Association's 2008 Awards for Excellence winners. Throughout the . . .

City fiscal conditions from Main Street to Wall Street.
[ILLUSTRATION OMITTED] The authors, who wrote the National League of Cities' City Fiscal Conditions in 2008, adapted the report for Government Finance Review. The annual survey report was released . . .

The power of we: using shared actuarial services to implement GASB 45: the Actuarial Shared Services Project provides Texas loca
When it comes to Governmental Accounting Standards Board (GASB) Statement No. 45, Accounting and Financial Reporting by Employers for Post Employment Benefits Other Than Pensions, Texas is best know . . .

Effective management in troubled times: members of the Florida Benchmarking Consortium have joined forces to develop common perf
"In order to improve something, you have to change it. In order to change something, you have to understand it. In order to understand something, you have to measure it." (1) Local government lead . . .

Plano's management preparation program: Preparing the next generation of leaders: the City of Plano embarked on a methodical jou
The City of Plano, Texas, was confronting a problem that many jurisdictions face--planning an orderly transition to the city's next generation of leaders. A pending wave of retirements, combined wit . . .

Bank on San Francisco: welcoming all citizens into the financial mainstream: cities are well-positioned to play a catalytic role
The Bank on San Francisco program won the 2008 Louisville Award for Innovation in Government Finance. The Government Finance Officers Association gives this special recognition to acknowledge except . . .

Washington addresses the credit crisis: in addition to creating the Troubled Asset Relife Program, the Emergency Economic Stabil
Efforts to kick-start the nation's credit markets came in the way of a $700 billion rescue measure signed by the president on October 3, 2008. The Emergency Economic Stabilization Act of 2008 (Publi . . .

Final GASB guidance on derivatives: a number of arrangements that might otherwise qualify as derivatives have been excluded from
This past June, the Governmental Accounting Standards Board (GASB) released Statement No. 53, Accounting and Financial Reporting for Derivative Instruments. The provisions of this new standard becom . . .

Risky business.(Operational Risk Management: A Case Study Approach to Effective Planning and Response)(Book review)
Operational Risk Management: A Case Study Approach to Effective Planning and Response By mark D. Abrowitz John Wiley & Sons, Inc. 2008, 278 pages, $50 [ILLUSTRATION OMITTED] Risk assessmen . . .

Calendar.
[gfoa events] January Newport Beach, California 12 Preparing a CAFR 12-13 Economic Development for Finance Officers 12-13 Advanced Investing Public Funds 13-15 Advanced Governmental Acc . . .

A push-pull strategy for change: one basic way to win followers is to articulate demand for change and put people in touch with
Leadership is about winning followers. Do you sometimes encounter people who just don't get the need for change? Or who fail to see the benefits? Jim Chrisinger, who managed numerous reforms in Io . . .

Solutions for tough times.(from the editor)(Editorial)
There are few things everyone will agree on, except, perhaps, that local governments are facing tough economic circumstances At times like these, minor problems can threaten to quickly become a fina . . .

Study examines local governments' responses to health-care costs, GASB 45.(News & Numbers)(Governmental Accounting Standards Boa
A new study looks at local governments' strategies for addressing health-care costs and their awareness of and response to Governmental Accounting Standards Board (GASB) Statement No. 45. The study, . . .

Oregon Department of Transportation building nation's first 'Roadside solar' project.
The Oregon Department of Transportation (ODOT) is embracing renewable energy The agency is undertaking an innovative development known as the Oregon Solar Highway project, a public-private partnersh . . .

Finance officers need to provide leadership, report says.
Only a third of government finance leaders believe they have the financial management abilities they need to address the fiscal challenges ahead, according to "Mastering Finance in Government," a re . . .

Brass Tax compiles and evaluates collection techniques.(Brief article)
Brass Tax. The Compendium of Local Government Collection Powers and Practices, is an ambitious undertaking by the Arlington County Treasurer's Office to compile the various collection tools availabl . . .

2008 Innovation award winners chosen.(Brief article)
Six initiatives were chosen by The Ash Institute for Democratic Governance and Innovation at Harvard Kennedy School as winners of the 2008 Innovations in American Government Awards. Each winner will . . .

Fiscal first aid.
[ILLUSTRATION OMITTED] With indicators of housing market performance plumbing depths that haven't been seen in years, soaring energy and commodity costs, and slowed economic growth, many local gov . . .

Consolidation and shared services: a proven method for saving tax dollars.
[ILLUSTRATION OMITTED] A Midwestern mayor--who happened to be involved in discussions about merging fire and EMS services with neighboring communities--recently had a heart attack. Grateful for th . . .

Stability in a time of uncertainty.(Company overview)
[ILLUSTRATION OMITTED] Challenging fiscal times test the strength of an organization's backbone, but they also provide an opportunity to strengthen policies, enhance analytical infrastructure, and . . .

Making an argument for police enforcement costs: the St. Paul fee study experience.
[ILLUSTRATION OMITTED] The mortgage foreclosure crisis and the related downturn in tax revenues have forced city finance professionals to develop creative approaches to combat revenue shortages. C . . .

Enhancing control and lowering costs through payables outsourcing.(enterprise resource planning)
[ILLUSTRATION OMITTED] Payment production is no longer a physical task within the Arlington County treasurer's office--payables outsourcing has moved a manual process to a Web-based environment. T . . .

Capital planning provides both short-term and long-term perspective.(Financial planning)
Most finance officers have heard about the need for long-term financial planning, a collaborative process that allows for strategic thinking about an organization's future. However, long-term financ . . .

Organizational alignment with logic models: Marathon County, Wisconsin: using a carefully thought-out implementation schedule an
Marathon County, Wisconsin, continuously evaluates its programs and services in light of its goal: creating a learning organization that promotes improved quality of services as well as increased se . . .

The fifth dimension of management: make it personal.
The art of management is to get a group of people to work together toward achieving stated goals. Traditional managers discharge their responsibilities through planning, organizing, leading, and con . . .

Long-term financial forecasting for local governments.(Financial planning)
Cities, counties, and other local government agencies are increasingly adopting long-term financial forecasting as a critical component of their financial management practices. Too many governments . . .

President signs Landmark Housing Law.(Federal Focus)
Since early 2007, communities across the nation have been struggling with a flailing economy and perhaps the most significant downturn in the housing market since the Great Depression. In fact, the . . .

GASB proposes to modify guidance on ARC adjustment for pensions and OPEB.(The Accounting Angle)
In mid-July, the Governmental Accounting Standards Board (GASB) invited comment on a draft technical bulletin, Determining the Annual Required Contribution Adjustment for Postemployment Benefits. Th . . .

Going beyond the obvious: what every finance officer should know about IT controls.(IT Compliance and Controls: Best Practices f
IT Compliance and Controls: Best Practices for Implementation By James J. DeLuccia IV John Wiley & Sons, Inc. 2008, 274 pages, $50.00 [ILLUSTRATION OMITTED] Government finance officers kno . . .

Calendar.(Calendar)
[gfoa events] November Internet Training 5 Transcending the Cost of Mistrust Various Locations 6 Annual Governmental GAAP Update Satellite Teleconference Phoenix, Arizona 17 Evaluating . . .

Tempting targets for dramatic energy cuts.(Commentary)(Reprint)
Can we really go "green," to achieve big-time energy saving? For one solution hidden in plain sight, look outside, any evening, at the streetlight closest to you. Energy-wise, it's probably a Nean . . .

GFOA, now more than ever.(president's message)(Viewpoint essay)
It is a great honor and professional privilege to serve as your president and to follow in the footsteps of those leaders who have addressed this organization over the past century:. We can all th . . .

Metropolitan areas taking leadership role in reducing carbon emissions.(News & Numbers)
The U.S. carbon footprint is expanding as Americans drive more, build more, consume more energy, and emit more carbon. At the same time, rising energy prices, growing dependence on imported fuels, a . . .

Update provides emergency management strategies.(News & Numbers)(Brief article)
The International City/County Management Association released a second edition of Emergency Management: Principles and Practice for Local Government, updating a 1991 release. The new edition provide . . .

Finances deteriorating for most states, but not all.(News & Numbers)(National Conference of State Legislatures)
Weaker-than-expected revenue growth is making it difficult for many states to balance their budgets for fiscal year 2008 and to enact balanced budgets for fiscal 2009, according to a study by the Na . . .

GFOA's new president-elect and executive board.(Government Finance Officers Association)(Paul A. Macklem,Catherine R. O'Connor,C
The Government Finance Officers Association is governed by an 18-member executive board, which consists of 15 members-at-large serving staggered three-year terms, the current president, the previous . . .